Oditor, No. 04/2013

BUDGET OF THE EUROPEAN UNION AS A SPECIFIC OF PUBLIC FINANCE
Assistant professor PhD Slobodan Andžić[59]

UDC: 336.14(4-672EU)
COBISS.SR-ID214273292

Аbstract:

The budget balance as government revenue and expenditure has a very important role in public finances. The budget is at the very beginning of the financial any action by public law bodies since no approved budget can not collect income nor expenses execute. The budget is still in existence in ancient Greece, the truth of the primitive form but with elements that mark the institution. There are many definitions of the budget, but some basic is that it represents act which predict and pre-approved revenues and expenditures socio-political community to achieve collective goals in the future.
The budget adopted by the Parliament, but it is implemented by the government. Common knowledge that the European Union does not like the government of the Member States, but has its own budget with all the essential elements and factors as well as the strictly formal procedure of its adoption and adoption. You are about to specifics of the EU budget will be the topic of further discussion of this paper.

Key words: public finance, budget, the European Union.

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[59]Vladica Đinović, master student of Public finance, University of Defense, Military Academy, Generala Pavla Jurišića Šturma 33, Belgrade, Serbia.